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JURNAL LENTERA AKUNTANSI

jrakt
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Published by Politeknik LP3I Jakarta

ISSN : 23392991 EISSN : 27456978 DOI : 10.34127/jrakt

Core Subject : Economy, Science,

Computer Science & IT Economics, Econometrics & Finance

urnal Lentera Akuntansi (ISSN 2339-2991, E-ISSN 2745-6978) ini merupakan jurnal ilmiah berkala yang ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang disiplin ilmu akuntansi meliputi ilmu Ekonomi, Akuntansi, Perpajakan, Analisa Laporan Keuangan Terbit pada Mei dan November setiap tahunnya. Naskah dikirim kapan pun melalui online (Registrasi). Pengiriman naskah Desember s/d April akan diterbitkan dibulan Mei dan pengiriman naskah Juni s/d Oktober akan diterbitkan dibulan November.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 119 Documents

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MEKANISME PENGHITUNGAN, PELAPORAN, DAN PENYETORAN PAJAK PARKIR TAHUN 2017 MENURUT PERATURAN DAERAH PADA PT. PRADANA ENERGI GEMILANG Yopy Ratna Dewi
JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

AbstractPT. Pradana Energi Gemilang was established based on Deed No. 16 dated July 6, 2015 by Notary Indra Junardi, SE. SH. M.Kn in Jakarta. Until now, PT. Pradana Energi Gemilang is determined to remain a company that always prioritizes service quality and value through honesty, proactive attitude, friendliness and self-development and continuously strives for corrective actions in all fields. With the rapid growth and development especially in the Economy & Business sector, PT. Pradana Energi Gemilang is keen to participate as a businessman in it, as well as aiming to create jobs and create efficient and successful business for all of us, one of which is the business sector of parking management. Target of PT. Pradana Energi Gemilang is by creating security and comfort as a manifestation of customer satisfaction. By managing the overall operational professionally and regularly. Parking tax is a tax that has a positive contribution to improving regional financial capacity. This observation aims to find out whether PT. Pradana Energi Gemilang as a Parking Tax Taxpayer has implemented his tax obligations in accordance with the applicable tax regulations. Law Number 28 of 2009 and South Tangerang Mayor Regulation Number 64 of 2011 as the implementation rules.Keywords: Parking Tax, Regional Tax.

ANALISIS FAKTOR- FAKTOR FUNDAMENTAL DAN FAKTOR TEKNIKAL SERTA PENGARUHNYA TERHADAP PRICE TO BOOK VALUE (Studi Empiris pada Perusahaan Pertambangan yang tercatat di Bursa Efek Indonesia periode 2010 - 2014 ) Hamizar Hamizar
JURNAL LENTERA AKUNTANSI Vol 2, No 1 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh faktor fundamental yang meliputi , Current Ratio, Debt to Equty Ratio, Return on Asset, Total Asset Turn Over dan faktor teknikal Tingkat Suku Bunga , Inflasi secara parsial dan simultan terhadap Price To Book Value (PBV) perusahaan pertambangan di Bursa Efek Indonesia periode 2010-2014. Metoda pengambilan sampel adalah purposive sampling dengan jumlah sampel yang digunakan dalam penelitian ini adalah 15 perusahaan pertambangan. Teknik analisis yang digunakan adalah regresi berganda dengan persamaan kuadrat terkecil dan uji hipotesis menggunakan t Statistik untuk menguji koofesien regresi parsial serta F statistic untuk menguji keberartian pengaruh bersama-sama dengan level signifikan 5 %. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Berdasarkan hasil penelitian, tidak ditemukan variable yang menyimpang dari asumsi klasik. Hal ini menunjukkan bahwa data telah memenuhi syarat untuk menggunakan model persamaan regresi linier berganda. Hasil penelitian menunjukkan Return On Asset berpengaruh secara signifikan terhadap Price To Book Value, Sedangkan variable, Current Ratio, Debt To Equity Ratio, Total Asset Turn Over, Inflasi dan tingkat bunga secara parsial tidak berpengaruh signifikan terhadap Price to Book Value. Secara Simultan Current Ratio, Debt To Equity Ratio, Return On Asset, Total Asset Turn Over, Inflasi dan Tingkat bunga berpengaruh signifikan terhadap Price to Book Value perusahaan pertambangan yang terdaftar di BEI tahun 2010 – 2014.Kata Kunci : Current Ratio, Debt to Equty Ratio, Return On Asset, Total Asset Turn Over, Inflasi, BI Rate dan Price to Book Value.

ANALISIS PENERAPAN EARMARKING TAX ATAS PAJAK KENDARAAN BERMOTOR DITINJAU DARI ASAS KEMANFAATAN (BENEFIT PRINCIPLE) PADA PEMELIHARAAN JALAN DI PROVINSI BANTEN TAHUN 2015-2017 Kurnia Larasati; Yopy Ratna Dewanti
JURNAL LENTERA AKUNTANSI Vol 5, No 1 (2020): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Motor Vehicle Tax is one of the taxes included in the Earmarking Tax policy where the amount of allocation is at least 10% of the proceeds of motor vehicle tax receipts and is used for the construction of transportation infrastructure. This provision is explained in Law No. 28 of 2009. In Banten Province this provision is described in Banten Regional Regulation No. 1 of 2011. Even though it has been set at minimum of 10%, but the problem of road damage is still a lot in some places, due to many vehicles on the highway, which can make accidents and congestion. The Problems that occur due to unfavorable road conditions make a public perception of public services provided by the government. The purpose of this study is to analyze the application of Motor Vehicle Tax allocation in its designation for the construction of transportation facilities and infrastructure in Banten Province. The research method used is a qualitative method descriptive approach. The results of this study indicate that the allocation of 10% PKB cannot yet be fully implemented for the construction and maintenance of road infrastructure in Banten Province. Considering, there are several problems related to the implementation of the policy.Keywords: Earmarking Tax Motor Vehicle Tax, Usability Principle

ANALISIS PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, KUALITAS AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR Piter Nainggolan
JURNAL LENTERA AKUNTANSI Vol 2, No 2 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

ABSTRAK Penelitian ini bertujuan untuk menguji apakah audit tenure, ukuran perusahaan, opini audit tahun sebelumnya, kualitas audit dapat mempengaruhi penerimaan opini audit going concern. Penelitian ini di lakukan karena adanya fenomena yang terjadi pada kasus Enron yang menerima opini audit tanpa pengecualian, sebelum terjadinya kebangkrutan. Fenomena ini menarik untuk diuji apakah audit tenure, ukuran perusahaan, opini audit tahun sebelumnya, kualitas audit dapat mempengaruhi pemberian opini auditor tentang keberlanjutannya. Populasi yang digunakan yaitu seluruh perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) sebanyak 142 perusahaan selama masa penelitian 2013-2015, dan diperoleh sampel sebanyak 83 perusahaan. Teknik pengambilan sampel adalah purposive sampling. Dalam proses analisis data, penelitian ini menggunakan program SPSS 22. Menggunakan uji Keseluruhan Model (Overall Fit Model), Pengujian Koefisien Determinasi ( Cox dan Snell’s R Square (R2), Negelkerke’s R Square), Pengujian Kelayakan Model Regresi (Goodness of Fit Test), Pengujian Simultan (Omnibus Test of Model Coeficient), serta uji hipotesis regresi logistik, dan koefisien regresi. Hasil penelitian ini menunjukkan bahwa variabel variabel audit tenure tidak berpengaruh terhadap penerimaan opini audit going concern dengan nilai sig 0,552, Variabel ukuran perusahaan tidak berpengaruh terhadap penerimaan opini audit going concern dengan nilai sig 0,402, Variabel opini audit tahun sebelumnya berpengaruh terhadap penerimaan opini audit going concern dengan nilai sig 0,000, Variabel kualitas audit tidak berpengaruh terhadap penerimaan opini audit going concern dengan nilai sig 0,997. Kesimpulan yang dapat diambil dari penelitian ini adalah bahwa opini audit tahun sebelumnya memiliki pengaruh baik secara parsial maupun secara simultan terhadap penerimaan opini audit going concern. Penelitian ini diharapkan dapat diperluas dalam hal lamanya penelitian maupun penambahan variabel lain juga diperlukan agar semakin jelas faktor apa saja yang mempengaruhi auditor untuk memberikan opini audit. Kata Kunci: Audit Tenure, Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, Kualitas Audit, dan Opini Audit Going Concern

PENGARUH KEPEMIMPINAN MANAJERIAL, BUDAYA PERUSAHAAN, RENCANA BISNIS TERHADAP DAYA SAING PERUSAHAAN PADA PT ADITYA MANDIRI SEJAHTERA Rosa Rachmat Septian
JURNAL LENTERA AKUNTANSI Vol 3, No 1 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

ABSTRACTThe objective of this research is to systematically test the Influence of Managerial Leadership, Corporate Culture, Business Plan to Competitiveness of PT. Aditya Mandiri Sejahtera. Samples used are employees of PT. Aditya Mandiri Sejahtera with the number of respondents as many as 100 people. The analysis used is multiple linear regression. This study examines four variables: Managerial Leadership (X1), Corporate Culture (X2), Business Plan (X3) as the independent variable and Competitiveness Company (Y) as the dependent variable. Partial test shows that managerial leadership influence 3,498 (positive and significant) to competitiveness of company. The corporate culture of 1,899 has no effect on the competitiveness of the company. Furthermore, the business plan has a significant effect of 2,176 on competitiveness. By performing multiple linear regression analysis using SPSS, it can be seen that the correlation coefficient (R) = 0.574 meaning that the relationship between the variables of the performance is very strong and positive. Keywords: Managerial Leadership, Corporate Culture, Business Plan, Corporate Competitiveness, 50 and Multiple Linear Regression

ANALISIS COST VOLUME PROFIT SEBAGAI ALAT BANTU EVALUASI PENCAPAIAN LABA PADA PT NAUMAN LANDMARK GROUP JAKARTA Lasimun Lasimun; Riska Apriani; Rony Setiawan
JURNAL LENTERA AKUNTANSI Vol 4, No 2 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

This study aims to determine the calculation of income statements that are in accordance with accounting science, the calculation of minimal sales so that the company does not suffer losses, and evaluate the achievement of the overall profit of the housing Amanila Residence Depok by using a cost-volume-profit (CVP) analysis in 2017, with a starting point from the background of competition and cluster housing growth that is increasingly mushrooming in Depok. The object of this research is PT Nauman Landmark Group which is located at Jalan Pejaten Barat II Number 23A Pasar Minggu, South Jakarta. This research focuses on determining profits and other matters related to earnings planning such as break even points, margin of safety, and the company's minimum sales. In the preparation of this study, the analysis used is to use mathematical methods. The results of this study indicate that PT Nauman Landmark Group in 2017 earned a profit of Rp.14,996,255,337.50, if there were no changes in selling prices and no increase in costs. PT Nauman Landmark Group Jakarta must pay attention and take action according to predictions or estimates, for a total cost of Rp.5,393,444,663.00 with a variable cost of Rp.4,443,202,163.00 and a fixed cost of Rp.950,242,500.00. Based on the calculation of cost-volume-profit analysis (CVP), it shows that the Amanila Residence Depok housing estate has evaluated the achievement of profit well because the amount of realized profit is greater than the planned profit amount.Keywords: Profit, Break Even Point, Margin of Safety, cost-volume-profit (CVP).

ANALISA RASIO LIKUIDITAS DAN SOLVABILITAS TAHUN 2009 – 2010 PADA PT KHARISMA GEOPHYSICAL BUMIPUTRA JAKARTA Rudy Supriyanto; Watiah Watiah
JURNAL LENTERA AKUNTANSI Vol 1, No 1 (2013): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Seorang manager keuangan atau pihak-pihak lain yang berkepentingan juga ingin mengetahui sejauh mana kondisi keuangan perusahaannya. Adapun kinerja perusahaan dapat di ukur dengan melakukan analisa terhadap laporan keuangan. Kemudian pihak manajemen yang berkepentingan dalam perusahaan tersebut dapat melanjutkan langkah berikutnya dengan mengaju pada hasil analisa laporan keuangan tersebut sehingga pihak manajemen tidak akan salah dalam pengambilan keputusan yang berhubungan dengan aktifitas operasional perusahaan umumnya ingin memperoleh laba yang maksimal, supaya tujuan tersebut dapat tercapai maka perusahaan harus dikelola dengan baik, salah satu aspek pengelolanya dengan melakukan pencatatan dalam suatu sistem pembukuan yaitu akuntansi.Analisa ini hanya dapat di lakukan jika data akuntansi dan laporan keuangan telah tersedia. Begitu juga halnya, aspek keuangan selalu penting bagi setiap organisasi bisnis yang bertujuan memperoleh laba, tentu saja sangat perlu mendalami berbagai masalah keuangan yang ada dalam perusahaannya dan mengelolanya dengan baik oleh internal perusahaan sendiri. Pihak eksternal perusahaan seperti kreditor, para investor, maupun pemerintah (pajak). Key word : Analisa Rasio, Likuiditas, Laporan Keuangan dan Aspek Keungan

BUDAYA ETIS ORGANISASI, KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL, DAN PENEGAKAN HUKUM TERHADAP TERJADINYA FRAUD DI SEKTOR PEMERINTAHAN (Persepsi Pegawai Organisasi Perangkat Daerah Kota Tangerang) Dian Maruli Tua Pohan
JURNAL LENTERA AKUNTANSI Vol 6, No 1 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

This study aims to analyze and examine the influence of organizational ethical culture, internal control and law enforcement on the occurrence of fraud. The population in this study were all employees of the Regional Apparatus Organization (RAO) in Tangerang City, totaling 24 RAOs. The sample in this study using convenience sampling technique as many as 110 respondents. The data collection technique uses a questionnaire survey: The type of data used in this study is original data that was collected by sending a questionnaire survey to respondents. This research is a type of quantitative research, which is research that focuses on using statistical analysis tools to test hypotheses and draw general conclusions. The data analysis technique used the Structural Equation Model (SEM). Data sources are the opinions and perceptions of every personnel in the Regional Apparatus Organization (RAO who are responsible for making or compiling financial reports. The results of this study indicate that: 1) The ethical culture of the organization has a significant negative effect on the occurrence of fraud. 2) The effectiveness of the internal control system has a significant negative effect on the occurrence of fraud. 3) Law enforcement has a significant negative effect on the occurrence of fraud.Keywords: Organizational Ethical Culture, Internal Control Systems, Law Enforcement, Fraud

ANALISIS PENGARUH TINGKAT KESEHATAN BANK TERHADAP RETURN ON ASSET Andy Setiawan
JURNAL LENTERA AKUNTANSI Vol 2, No 2 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

ABSTRACT This research is performed on order to analyze the influence of the banking health toward Return On Asset (ROA) using Risk Based Bank Rating (RBBR) method. This research using Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), BOPO (Biaya Operasional/Pendapatan Operasional), Good Corporate Governance (GCG) and Posisi Devisa Netto (PDN) as independent variable and Return on Asset (ROA) as dependent variable. Sample for this research is all of BUKU 4 bank in Indonesia in 2007-2014 period. Data analysis with multi liniear regression. The result of this research shows that all of RBBR variable has significant influence on ROA simultaneously. LDR, NIM, BOPO, dan PDN has significant influence partially toward ROA. But NPL, CAR and GCG did not influence ROA. Prediction capability from these seven variable toward ROA is 93,7% where the balance 6,3% is affected to other factor which was not to be entered to research model. Key Words : Risk based bank rating, BUKU 4, Return on Asset

ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT ADHI KARYA (PERSERO) TBK JAKARTA Pri Pantjaningsih
JURNAL LENTERA AKUNTANSI Vol 4, No 1 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

This thesis was written by Amelia Priscila, in August 2018 until October 2018, with the title: Analysis Of Liquidity And Profitability Ratio To Assess Financial Performance At PT Adhi Karya (Persero) Tbk Jakarta.This study aims to obtain information on liquidity ratios and profitability to assess financial performance. And obtaining information on how much liquidity and profitability ratios are used to assess financial performance.The research method used in this study is quantitative descriptive with secondary data sources in the form of balance sheet and income statement of PT Adhi Karya (Persero) Tbk for the 2013-2017 period. Data collection techniques by means of library research and documentation studies.Based on the results of financial performance analysis with a measure of liquidity ratios and profitability ratios, it is known that the valuation of the company still does not meet the industry ratio standards. For the liquidity ratio, the average current ratio is 1.4 times, the average quick ratio is 1.2 times, the average cash ratio is 27%, the average cash turn over is 33%, and the average inventory to net working capital is 47% classified as good. For the profitability ratio, the average net profit margin is 4%, the average return on investment is 3%, and the average return on equity is 14%. Keywords: liquidity ratio, profitability ratio

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Sudirman

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p3m_plj@lp3i.id

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+6282111388734

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p3m_plj@lp3i.id

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Kota adm. jakarta pusat,

Dki jakarta

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